GSTAT Empowered as National Appellate Authority (NAAAR)

Recently, the Ministry of Finance issued a notification empowering the GST Appellate Tribunal (GSTAT) to act as the National Appellate Authority for Advance Rulings.

  • The Goods and Services Tax Appellate Tribunal (GSTAT) is a statutory body constituted under the Central Goods and Services Tax Act, 2017 to hear appeals against decisions of Appellate and Revisional Authorities.
  • It provides taxpayers with a specialized, independent, and efficient mechanism for dispute resolution, thereby strengthening the credibility and predictability of the GST regime.
  • GSTAT seeks to establish a unified national appellate framework for GST disputes, promoting the idea of “One Nation, One Forum” and ....
Do You Want to Read More?
Subscribe Now
To get access to detailed content
Buy July 2026 Issue

Already a Member? Login here

Take Annual Subscription and get the following Advantage
The annual members of the Civil Services Chronicle can read the monthly content of the magazine as well as the Chronicle magazine archives.
Readers can study all the material before the last six months of the Civil Services Chronicle monthly issue in the form of Chronicle magazine archives.
Be an Annual Subscriber

Related Content

India Watch